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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: E-payment surcharge appeals: Appeal on the grounds that the number of e-payment defaults is wrong

The employer can only appeal in this category where the number of default notices shown on the surcharge notice is considered incorrect. For example, the DMEU may have failed to reduce the default count in an appropriate case.

Checking the number of defaults

To confirm the number of defaults shown on the notice check

  • the number of employer defaults in the current deduction year use BROCS VIEW TAXPAYER DG (format 9 for CY only) and
  • the number of defaults previous to CY but within the current surcharge period BROCS VIEW TAXPAYER DG (format 8, no year specified less CY defaults above).

Where a surcharge appeal becomes a default appeal

Where the employer considers that one or more default notices included in the calculation has been issued incorrectly it should be treated as an appeal against the default notice(s) see DMBM521000.

An employer cannot appeal again, on the same grounds

  • where a previous appeal has already been unsuccessful.

To check to ensure that an unsuccessful appeal has not already been made

  • check BROCS action history.

If the surcharge appeal become a default appeal

  • record its receipt using BROCS function AME.